Contributi ENPAM (medici)
Calculez les cotisations ENPAM Quota A/B des médecins et gynécologues-obstétriciens italiens.
Data verified · June 2026
Who is legally required to pay ENPAM contributions?
All Italian doctors (medici-chirurghi, including every medical specialty) and dentists (odontoiatri) registered with their professional Ordine (federated under FNOMCeO) must enrol with ENPAM. Since 2009, midwives and obstetrician-gynaecologists registered through FNOPO (Federazione Nazionale degli Ordini della Professione di Ostetrica) are also covered under D.Lgs. 165/2001. This obligation applies regardless of nationality: EU and non-EU practitioners who hold an Italian licence to practise are equally subject to compulsory ENPAM membership. Failure to enrol can result in administrative penalties and loss of future pension entitlements.
Source: D.Lgs. 509/1994 (privatisation of Italian pension funds) · Regolamento ENPAM Fondo Generale (as amended by ENPAM Board resolutions) · L. 213/2023 (Legge di Bilancio 2024 — contribution adjustments) — enpam.it · FNOMCeO (medici) · FNOPO (ostetriche) · updated 2026
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Everything about Contributi ENPAM (medici)
📋Overview+
This calculator computes mandatory ENPAM contributions for Italian doctors and midwives (ostetriche). ENPAM (Ente Nazionale di Previdenza e Assistenza dei Medici e degli Odontoiatri) is the statutory pension fund covering all Italian doctors (medici-chirurghi, including every medical specialty) and dentists, and — since 2009 under D.Lgs. 165/2001 — midwives and obstetrician-gynaecologists registered through the FNOPO professional federation. Three levies apply: Quota A, a flat annual amount in one of three age bands; Quota B, a percentage applied to net self-employed income (19.5% standard, reduced to 2% if you also draw SSN employment income, capped at the 2026 ceiling of €120,000); and a flat €50 maternity contribution paid by all members. A −50% reduction on Quota A applies during the first three years of registration (neo-iscritti). Legal basis: D.Lgs. 509/1994, ENPAM Regolamento Fondo Generale, L. 213/2023.
💡 Best practices
- Quota A is set in three bands only (<35 = €250, 35–40 = €750, >40 = €1,750 for 2026) — verify current EUR amounts on MyENPAM each January as Board resolutions can revise them. Filing with stale figures risks underpayment and statutory interest.
- If you draw SSN salary alongside private income, tick the SSN cumulo box: Quota B drops from 19.5% to 2% on all self-employed earnings — not just above a threshold. On €50,000 of private income that switch saves €8,750 in contributions.
- The neo-iscritto −50% discount applies to Quota A only — Quota B stays at 19.5% from day one. The discount lapses automatically after three registration years, so budget for the Quota A step-up well before your next May instalment.
📖User guide+
How to use this calculator
- 1
Enter your annual net self-employed (liberal profession) income in EUR — this is professional income after deductible business expenses, before income tax.
- 2
Select your age bracket (<35, 35–40, or >40) to determine the applicable Quota A fixed annual amount for 2026.
- 3
Indicate whether you also draw SSN (Servizio Sanitario Nazionale) employment income — this switches Quota B from the standard 19.5% to the reduced rate of 2% on your entire self-employed income base.
- 4
Tick the neo-iscritto box if you registered with ENPAM fewer than three years ago; this applies a −50% reduction to Quota A only — Quota B is unaffected.
- 5
Review Quota A, Quota B, the flat €50 maternity contribution, their combined total, and your estimated net income after all contributions.
📚Glossary+
- Fixed Contribution (Quota A)
- A flat annual levy charged to every ENPAM member regardless of income. Three age bands apply for 2026: under 35 → €250; 35 to 40 → €750; over 40 → €1,750. Amounts are set each year by ENPAM Board resolution and should be verified annually on enpam.it.
- Income-Linked Contribution (Quota B)
- A percentage applied to annual net self-employed professional income. The standard rate is 19.5% on earnings up to the 2026 ceiling of €120,000. If you also hold SSN employment, the rate switches entirely to 2% on self-employed income — this is a rate change, not a ceiling adjustment.
- Newly Registered Discount (Neo-iscritto)
- A −50% reduction on Quota A available for the first three years of ENPAM membership. It does not affect Quota B or the maternity contribution. After three years the full Quota A band rate applies automatically with no administrative action required.
- Maternity Contribution
- A flat €50 annual levy paid by all ENPAM members into the Fondo Sanitario Pediatrico, added on top of Quota A and Quota B. It is not income-related, is not subject to the neo-iscritto discount, and is deductible from Italian taxable income alongside the other ENPAM contributions.
ℹ️Sources & updates+
Last data update
June 27, 2026
Sources and references
D.Lgs. 509/1994 (privatisation of Italian pension funds) · Regolamento ENPAM Fondo Generale (as amended by ENPAM Board resolutions) · L. 213/2023 (Legge di Bilancio 2024 — contribution adjustments) — enpam.it · FNOMCeO (medici) · FNOPO (ostetriche)
The data in this calculator is updated regularly to reflect the latest official rates. When in doubt, consult the official sources listed above.
FAQ — Contributi ENPAM (medici)
Who is legally required to pay ENPAM contributions?+
All Italian doctors (medici-chirurghi, including every medical specialty) and dentists (odontoiatri) registered with their professional Ordine (federated under FNOMCeO) must enrol with ENPAM. Since 2009, midwives and obstetrician-gynaecologists registered through FNOPO (Federazione Nazionale degli Ordini della Professione di Ostetrica) are also covered under D.Lgs. 165/2001. This obligation applies regardless of nationality: EU and non-EU practitioners who hold an Italian licence to practise are equally subject to compulsory ENPAM membership. Failure to enrol can result in administrative penalties and loss of future pension entitlements.
What is the Quota B rate and is there an income ceiling?+
The standard Quota B rate is 19.5% of annual net self-employed income. If you also receive SSN employment income, the rate switches to 2% on your entire self-employed earnings base (not just the amount above a threshold). The 2026 income ceiling (massimale) is €120,000: no Quota B is owed on self-employed income above that figure. Both the rate and the ceiling are set by ENPAM Board resolution; the 2026 values are confirmed in the current Regolamento Fondo Generale.
How much is the Quota A fixed contribution?+
Quota A for 2026 is structured in three age bands: under 35 → €250 per year; 35 to 40 → €750 per year; over 40 → €1,750 per year. Neo-iscritti in their first three registration years pay 50% of their band amount (e.g. €875 instead of €1,750 for the over-40 band). These figures are set by annual ENPAM Board resolution — always verify the current table on enpam.it or in your MyENPAM personal area before filing, as they can change each year.
What does the neo-iscritto discount cover and for how long?+
The neo-iscritto status applies for three full years from the date of first ENPAM registration and reduces Quota A by 50%. It does not affect Quota B or the €50 maternity contribution: both are owed in full from the first year. After three years the full Quota A band rate is reinstated automatically — no re-registration or notification is required. The discount is the same for all ages and all ENPAM-covered professions.
When are ENPAM contributions due and how are they paid?+
Contributions are settled in two instalments: a first payment in May–June based on the prior year's declared income, and a balance in November once the annual tax return (Modello Redditi) has been filed. Payments are made via the MyENPAM online portal by bank transfer (MAV) or direct debit. Late payment attracts statutory interest under Article 30 of the ENPAM Regolamento.
Can ENPAM contributions be deducted from Italian income tax?+
Yes. Quota A, Quota B, and the €50 maternity contribution are all fully deductible from Italian taxable income under Article 10, paragraph 1(e) of the TUIR (Testo Unico delle Imposte sui Redditi). The deduction is claimed in the annual Modello Redditi return and reduces your overall Italian tax base, making the effective net cost of contributions meaningfully lower than the nominal amounts shown by this calculator.